【摘要】：經(jīng)濟(jì)越發(fā)展,經(jīng)濟(jì)管理的分析技術(shù)也越需要進(jìn)步與優(yōu)化。通常,財(cái)務(wù)分析關(guān)注的重點(diǎn)是企業(yè)微觀個(gè)體在靜態(tài)情況下的會(huì)計(jì)數(shù)據(jù),而本文則試圖走出企業(yè)微觀個(gè)體的時(shí)空束縛,面向中觀或宏觀的企業(yè)群體對(duì)象,著眼于不同會(huì)計(jì)期間的動(dòng)態(tài)演變,探索針對(duì)企業(yè)群體的會(huì)計(jì)數(shù)據(jù)如何面對(duì)更多受眾、走向更高平臺(tái)、提供更寬輻射,構(gòu)筑一種集成化、簡(jiǎn)約化的綜合財(cái)務(wù)指數(shù)。筆者以ZAG集團(tuán)為例,嘗試構(gòu)筑綜合財(cái)務(wù)指數(shù),并進(jìn)一步就財(cái)務(wù)指數(shù)的相關(guān)問(wèn)題進(jìn)行了系統(tǒng)研究。
[Abstract]:The more the economy develops, the more the analytical technology of economic management needs to be improved and optimized. Usually, the focus of financial analysis is the accounting data of enterprise micro-individuals under static conditions, but this paper tries to get out of the enterprise micro-individual space-time constraints, facing the meso-or macro-enterprise group object. Focusing on the dynamic evolution of different accounting periods, this paper explores how accounting data for enterprise groups can face more audiences, move to higher platforms, provide wider radiation, and construct an integrated and simplified comprehensive financial index. Taking ZAG Group as an example, the author tries to construct a comprehensive financial index, and makes a systematic study on the related problems of financial index.
【作者單位】： 中韓人壽保險(xiǎn)有限公司;中信重工機(jī)械股份有限公司;浙江旅游集團(tuán)有限公司;
【基金】：浙江省自然科學(xué)基金項(xiàng)目(Lzbg020001)
【分類(lèi)號(hào)】：F234.4;F224

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本文編號(hào)：2265002